At a glance: what you really need to know for 2026?

No time to lose? Here are the highlights and must-dos

Company bicycle:

Clarify tax addition; no addition if parking is not more than incidentally (maximum 10 per cent); at home; retroactive to 1 January 2020.

Pseudo-final tax on fossil lease cars:

From 1 January 2027 12 per cent on list price (passenger cars less than 25 years old), with transitional rule until 17 September 2030.

Lucrative interest via box 2: Effective pressure rises towards 36 per cent; anti-abuse on set-off of losses.

RVU:

Threshold exemption rises to 2,573 euro per month in 2026; pseudo-final tax above threshold up (57.7 per cent in 2026).

Wtp:

Transitional rule without state pension franchise extended to 1 January 2028; technical bottlenecks in pension transfer fiscally resolved (retroactive to 1 January 2025).

Flex and labour law:

Zero-hours contracts replaced by bandwidth contracts; chain rule interval to 5 years; position of temporary workers strengthened.

Work-related costs scheme (WKR): Review confirms effectiveness but complexity; pay attention to clear designation and customary use criterion.

Self-employed/VBAR Act:

Two set of criteria (W and Z), legal presumption at hourly rate less than 36 euro; proposed entry into force 1 July 2026.

International:

ETK simplification (including living expenses and private call costs no longer untaxed); 30 per cent rule salary limit 262,000 euro (2026); motion for further simplification.

Payroll & tools: Minimum wage 2026 amounts, minimum youth wage increase from 2027; Personio–Loket link (pilot, from 2026), MijnLoket rollout (late 2025–2026).

New tax regime for stock options in startups and scale-ups:

Lower rate and taxation on sale, targeted from 2027.